This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law.
Other TaxesHazardous Spill Prevention Fee Law
Section § 43800
This section establishes the official name for a specific set of regulations called the Hazardous Spill Prevention Fee Law. It outlines that this is how the law will be referred to and cited.
Hazardous Spill Prevention Hazardous Spill Fee spill prevention regulation
Section § 43801
This law section explains that the collection and management of a specific fee described in the Public Utilities Code will follow the definitions provided in Section 7710 of the Public Utilities Code. However, if there are different definitions in this section or Part 30 of Division 2, those will take precedence.
The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code.
fee collection Public Utilities Code Section 7710
Section § 43802
This section defines the term "Department" specifically as the Department of Toxic Substances Control.
“Department” means the Department of Toxic Substances Control.
Department of Toxic Substances Control toxic substances hazardous materials management
Section § 43803
This law defines the term "Director" specifically as the Director of Toxic Substances Control.
“Director” means the Director of Toxic Substances Control.
Director of Toxic Substances Control Toxic Substances California Health and Safety Code
Section § 43804
This section defines what is considered "hazardous material" for legal and regulatory purposes. It includes any substance recognized as hazardous under federal transportation guidelines, the state's health and safety code, vehicle regulations, and certain California regulations.
“Hazardous material” means any of the following:
(1)CA Revenue & Taxation Code § 43804(1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.
(2)CA Revenue & Taxation Code § 43804(2) A hazardous material as defined in Section 25501 of the Health and Safety Code.
(3)CA Revenue & Taxation Code § 43804(3) A hazardous material as defined in Section 2402.7 of the Vehicle Code.
(4)CA Revenue & Taxation Code § 43804(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.
hazardous material federal regulations transportation guidelines
Section § 43805
The term “hazardous waste” in this context refers to how it is defined in another section, specifically Section 25117 of the Health and Safety Code.
“Hazardous waste” has the same meaning as defined in Section 25117 of the Health and Safety Code.
hazardous waste definition of hazardous waste Health and Safety Code
Section § 43806
This law explains what "surface transporter" means, specifically referring to those who have to pay a certain fee according to another section of the Public Utilities Code. It also states that the department can change the definition of "surface transporter" through regulations if needed.
(a)CA Revenue & Taxation Code § 43806(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.
(b)CA Revenue & Taxation Code § 43806(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.
surface transporter fee requirement Public Utilities Code
Section § 43807
This law section explains how fees are collected from those who transport hazardous materials on roads and railways in California. These fees are managed by the board and governed by this code and a specific part of the Public Utilities Code. Motor carriers need to pay their fees by December 31st each year. Meanwhile, railroads have 30 days to pay after they receive their fee assessment.
The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the board in accordance with this part and Part 30 (commencing with Section 55001) of Division 2 of this code, and shall be due and payable as follows:
(a)CA Revenue & Taxation Code § 43807(a) The fee to be paid by motor carriers is due and payable on the last day of December for each state fiscal year.
(b)CA Revenue & Taxation Code § 43807(b) The fee to
be paid by railroads is due and payable within 30 days from the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period.
hazardous materials transport motor carriers fee railroads fee
Section § 43808
This law states that any fees, interest, and penalties related to certain fees under Section 43807 need to be paid to the State Board of Equalization of California. Once collected, these payments are sent to the Treasurer and are deposited into the State Treasury. These funds are specifically credited to the Hazardous Spill Prevention Account, which is part of the Railroad Accident Prevention and Response Fund.
All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund.
Hazardous Spill Prevention Railroad Accident Prevention State Board of Equalization
Section § 43810
This law section clarifies that when talking about the fee managed under Section 43807, the term "department" specifically refers to the Department of Toxic Substances Control.
Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, “department” means the Department of Toxic Substances Control.
Department of Toxic Substances Control fee administration Section 43807
